We have had following research results during research periods 1997-1999.(1)Member of the Research Group have had meeting bimonthly. We have discussed on crucial issues of OECD Model Tax Convention.(2)Following guest speaker have spoken at our meeting.1. Christpher H. Hanna, U.S., Southern Methodist University, 2. Dieter Birk, Germany, Muenster University, 3. Joachim Lang, Germany, Koeln University, 4. Frans Vanistendael, Belgium, Catholic Leuvan University, 5. Van Hulle, European Commission DG 15, 6. Ahn, Korea, Reinann University, 7. Reinhardt Mussgnug, Heidelberg University, 8. Van Raad, Holland, Leiden University, 9. Isao Yoshimuta, Tsukuba University(3)Main Issues taken by members are as follows ; it's Comparison with UN Model Tax Convention, Global Trading, E-Commerce, Permanent Establishment Tax Coordination within EU from Mario Monti to Fritz Bolkestein, Harmful Tax Coordination, labor mobility, pension scheme, tax deferral, does Dutch Taxation be untransparent?(4)Tadashi Murai has visited a lot of Research Institute including OECD and EU, where he discussed with distinguished scholar and specialists. He has visited OECD and EU on January 2000 at the cost of the Grant-in-aid. He has published as results of Research visit "Euro and Its impact on taxation and capital market" with Kazumasa Iwata by Japan Tax Association.